LEARNING NORTH EAST LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

RSM UK Audit LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The Company meets its day to day working capital requirements through its cash reserves and through support from its parent, the University of Sunderland. The year-end cash balance is expected to remain consistent throughout the financial year 2025/26 and throughout the forecast period up to 31 July 2027. Student recruitment in China is returning to pre-pandemic levels and as the restrictions associated with worldwide travel are lifted, in addition to increased online learning opportunities, we are optimistic about future years. The University of Sunderland has provided confirmation via a letter of support to the directors that it will provide financial support as required should the company require this to meet its liabilities up to 31 July 2027. The directors are assured that the University can provide this financial support and therefore the directors continue to adopt the going concern basis in preparing the accounts.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

4

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

2

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -6.5%

  £663,709 → £620,393

• Cash

  -59.6%

  £128,944 → £52,117

• Net assets

  +459.5%

  £6,311 → £35,311

• Employees

  —

  Not reported

• Profit before tax

  +3,727.6%

  -£1,120 → £40,629

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers